OECD Tax Policy Reviews: Lithuania 2022

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries' tax systems as well as concrete recommendations for tax policy reform. This report provides...

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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development
Format: eBook
Language:English
Published: Paris OECD Publishing 2022
Series:OECD Tax Policy Reviews
Subjects:
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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505 0 |a Policy options for reform -- Setting the scene for tax reform -- The taxation of self-employed individuals -- Foreword -- Executive summary -- The incentives to work in Lithuania -- The design of the tax and benefit system in Lithuania -- Methodological notes 
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520 |a This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries' tax systems as well as concrete recommendations for tax policy reform. This report provides a comprehensive assessment of Lithuania's tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals